Advance ruling in one assessee’s case cannot be overruled by a subsequent advance ruling in another assessee’s case

HIGH COURT OF BOMBAY

Director of Income-tax (IT)-II, Mumbai

Versus

Prudential Assurance Co. Ltd.

IT Appeal (L) No. 1193 of 2012

January 10, 2013

ORDER

1. This appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 (‘the Act’) challenges the order dated 26

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